Chapter XII LEVY OF BETTERMENT CONTRIBUTION

1. (1) There shall be levied a tax called betterment contribution in accordance with the provisions of this Chapter from the owner who is benefited by the construction, expansion, improvement or alteration of any irrigation work by the State Government. Explanation (1) A land shall be deemed to be benefited notwithstanding that the benefit is not enjoyed, provided such non- enjoyment is due solely to the action or inaction on the part of the person or persons interested in such land. Explanation (2) A land shall not be deemed to be benefited merely by reason of the execution of repairs and maintenance of an irrigation work wholly or partly at the expense of the State Government.
2. (2) For purpose of levy of betterment contribution, the prescribed officer shall, by notification, specify the dates of commencement and completion of the construction, expansion, improvement or alteration of any irrigation work and different dates of commencement and completion of any irrigation work depending upon the date on which water is made available to such lands.

1. (1) The amount of betterment contribution payable in respect of any land shall be an amount equal to the fraction as specified by the State Government of the total cost of the construction, expansion or improvement or alteration of the irrigation work: Provided that the amount of betterment contribution payable in respect of any land shall not be more than the cost per hectare as may be prescribed by the State Government from time to time: Provided further that the Government may prescribe different fraction of the total cost of construction, expansion, improvement or alteration of the irrigation work and different rates per hectare for different lands covered by different projects for purpose of betterment contribution : Provided also that no betterment contribution shall be leviable in respect of a land
   • (a) not earlier than five years from the date on which water is made available;
   • (b) which is unarable;
   • (c) benefited by the construction, expansion, improvement or alteration of an irrigation work which is not capable of irrigating more than forty hectares of land. ဈဉ
2. (2) As soon as may be, after the publication of notification under sub- section (2) of section 76 in respect of any irrigation work, the Betterment Levy Officer shall prepare a statement showing the land under the irrigable command of the irrigation work in respect of which the betterment contribution in accordance with the provisions of sub-section (I) is payable, and the nature and extent of irrigability of different lands.
3. (3) The statement so prepared along with a public notice shall be published in the village and the Block Office and in such other manner as may be prescribed and such notice shall require the owners of lands under the culturable commended area of the irrigation work to appear before the Betterment Levy Officer either personally or by agent at a time and place therein mentioned, such time not being earlier than one month from the date of publication of the notice, and to state-
   • (a) their objection-
     • (i) to the inclusion of lands in the statement as land under the irrigable command of the irrigation work;
     • (ii) to the inclusion of the lands in the statement as land of any specified nature and extent of irrigability; and
   • (b) in respect of payment of betterment contribution, the basis on which they claim that the amount of betterment contribution has to be computed and such statement shall be made in writing and signed by the party or his agent.
4. (4) The Betterment Levy Officer shall also serve notice to the same effect on the owner of such land or his agent authorised to receive service on his behalf, who resides within the revenue district in which the land is situated and in case any owner resides elsewhere and has no such agent, the notice shall be sent to him by registered post.
5. (5) On the date fixed under sub-section (3) or on such other date to which

an inquiry may be adjourned, the Betterment Levy Officer shall after

holding an inquiry in the manner prescribed and after giving an opportunity of being heard to every person who has made a statement under sub-section (3) make an order specifying-

1. (a) the amount of betterment contribution payable in respect of the said lands; and
2. (b) the date from which such betterment contribution shall be payable.

1. (6) Any person aggrieved by an order made under sub-section (5) may,

within sixty days from the date of the order, appeal to the prescribed

authority and the authority may pass such orders on the appeal as it may deem fit.

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1. (7) An order passed by the prescribed authority on an appeal preferred to it under sub-section (6) and subject to the orders of the authority the order of the Betterment Levy Officer under sub-section (5) shall be final.
2. (8) At the end of every four years from the year in which the betterment contribution is finally determined under sub-section (1) any future instalment of such contribution shall be liable to be revised on the same basis as provided in the said sub-section.
3. (9) If in the opinion of the State Government the enforcement of all or any of the provisions of this chapter will cause hardship in any case or cases, the Government may, by notification, setting out the ground therefore, exempt either permanently or for a specified period such case or cases from all or any of the provisions of this chapter, subject to such condition, if any, as the Government may deem fit to impose.

The contribution shall become payable under this chapter on a written notice of demand thereof issued by the Betterment Levy Officer being served on the owner: Provided that no notice of demand shall be served on owner until an order made under sub-section (5) of section 77 becomes final: Provided further that where, before the commencement of this Act, five years or more have elapsed from the date of completion of the construction, expansion, improvement or alteration of the work such notice may be served at any time after such commencement.

1. (1) The owner of any land, in respect of which contribution is payable, shall pay it in cash in such annual instalment not exceeding twenty as may be prescribed: Provided, that if, on or before the date on which the first instalment is payable, or at subsequent date within a period of two years from that date, the owner pays the entire contribution or balance of contribution, as the case may be, he shall be entitled to a rebate as may be prescribed on such contribution or balance of contribution, as the case may be.
2. (2) Contribution payable under this Act in respect of any land shall be deemed to be revenue demand due upon the said land.

Any person having interest in a land may, notwithstanding that he is not the owner of such land, pay the contribution payable by the owner in respect of

ဈထ such land and shall, if such person, pays the entire contribution within a period of two years from the date on which the owner becomes liable to pay the contribution, be entitled to a rebate as may be prescribed.

No claim shall lie against the State Government for compensation or for the refund of betterment contribution on account of loss occasioned by any temporary failure or stoppage of water in an irrigation work or by any cause beyond the control of the Divisional Canal Officer or by any repairs, alterations or additions made to such work.

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